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BARNEY v. UNITED STATES

No. 77-1652.

568 F.2d 116 (1978)

Kenneth D. BARNEY and Madeline L. Barney, Appellants, v. UNITED STATES of America, Charles A. Smith, Special Agent of the Internal Revenue Service, Appellees.

United States Court of Appeals, Eighth Circuit.

Decided January 16, 1978.

Attorney(s) appearing for the Case

Kenneth D. Barney, pro se.

Madeline L. Barney, pro se.

David V. Vrooman, U.S. Atty., Sioux Falls, S.D., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Carleton D. Powell and William A. Whitledge, Attys., Tax Division, Dept. of Justice, Washington, D.C., for appellees.

Before LAY, ROSS and WEBSTER, Circuit Judges.

PER CURIAM.

This is an appeal from an order directing enforcement of an Internal Revenue Service (IRS) summons. In the course of an investigation to determine the income tax liability of Kenneth and Madeline Barney for the year 1975, the IRS issued a summons to Gordon Dretsch, Vice President of Custer County Bank, Custer, South Dakota. The summons required him to appear, give testimony relating to the Barneys' tax liability, and bring specified records and papers...

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